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k1o~'1A ., ;J(,,:" ;JtLfIJ ;l

- ..

FEDERALNEGARIT GAZETA ,

OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

.
;

(}Il"'~ qooT <kI'C I:t 7th Year No. 18

: hJt... hl1ll- fll1:T ?;iI"',) Iilf1f Oh..}'f"kl 4..1..t.", .Jl'fPht.(},I' &TiH\,h
ADDIS ABABA - 8th March, 2001
fih1'11 "'WIlf"T9'11C f1.Tmll<t~-r fwtIJ

lP/(l}c6lJ. CONTENTS
h'P~ <kI'C ~f~r/Iilf.1r q.9'". Proclamation No. 233/2001
f4..1..t,&\ f..,1IC ""'Il~ (}"7.1.lllt 117**"7.1 .
Federal Tax Appeal Tribunal Establishment
h'P~ 1~ liit!!f:Ei Proclamation ~., Page 1467

h'P~ <kI'C ~f.0r/Iilf.1r q.9'". PROCLAMATION NO. 233/200J

f 4..1..t.&\ f..,1IC ""'Il~ (}"7. 1.lllt ') A PROCLAMATION TO PROVIDE FOR THE
/\P?**9D fwtIJ h'P~ ESTABLISHMENT OF THE FEDERAL
Oih.., "'/\""'t& TAX APPEAL TRIBUNAL
04..1..&./\. OO'}'1rT h '}.Jl(}0(}f1'
O"'oo!.f1' f..,1IC (o."'~?J~' U..,1IC h4.f"T U""'I1~
"" WHEREAS, it has become necessary to establish an
fIP/."'Cf1' :"1o;r?JT') OOC9'"~t&"'~ f"7.ilmw''} hll&\ h'}!.1'i" organ which examines and.decides on appeals lodged by tax
0"/**9'" UP?"'t_/\1-; payers .against the assessment of tax revenue which are
designated by law for collection by the Federal Government;
nh.Tf"kl 4..1..t.", .Jl'fPht.l1.1' &T1Il\.h ih1
OD'}"lrT h,}"'~ ~l; (Ii) oo,pl.}' f"7.h.,./\w. ;rw-t(&\;; NOW, lHEREFORE, in accordance with Article 55( I)
of the Constitution of the Federal Democratic Republic of
htt:&\ h,}Y:
Ethiopia, it is hereby proclaimed as follows:
ffic}>""
Ii' h6f!'C C()... PART ONE
General
"U h4f1;E"f4..1..&.&\ f..,1IC ""IIl~ (}"7.1.1l't 117**"7.1
h'P~ <hI'C ft0r/Iilf.1r" -HI/\" l\.m"'''' ,,~,"&\;; 1. Short Title
This Proclamation may be cited as the "Federal Tax
g. TC~UIl Appeal Tribunal Establishment Proclamation No.
nilU h'P~ w-",I'; .
23312001".
b' ""111 C" 117/\ T h -I:9'"11C "'ll': 010S wtJ;l.
2. Definitions
" ():P?J~' hP?tIJ{\- "'lcnT" :J-h(\T O"'''''''C In this Proclamation:
n4..Y..t.&\""oo')"lr.}' h'}.Jl(}O(}1I f.,.oo!.O OI/,}~ I) ''Tax'' means any tax which is designated by law for
:,:m-9u "11IC m,,9'" ;I'h'" ~t&:
collection by the Federal Government excluding
~. "lj/\r&\tIJ'}" OI//\T f4..1..t.&\ OO'}..,rT fh1C
stamp duty and taxes levied on imp~rt and export
t&"'T1QIl/\rAtIJ'}~t&: - goods;
f' "1'l)'~." OI//\T f 4..1..t.&\ f"11IC ""IIl~ (}IP/.1-1l't 2) "Authority" means the Federal Inland Revenue
~w-; .
Authority; .
!!. "(}m." OI//\.}' f'htT~(}W' w/.wo nih.., f(}t&~T 3) "Tribunal" means the Federal tax appeal tribunal;
oP.f)'1' f''''''ffiW- hll&\ ~w.;; 4) "Person" means any natural or juridical person.

.f,}~ tp
~. 2'80 ~:M-r :m.lI) ;r.",.4t. itiLli
Umt Pnce Negarit G.P.O.Box 80,001
'Jr lii(!f~~ ~"".IA ~;I":t-;In") 4r'l'C!~ '''1;:'' ~ii .,., !lfR ~.,.." FederalNegaritGazeta- No. 18 81h March, 2001 - Page 1468
. I
hfi:A o-l\:" PARTlWO
I\l\ ..,-oc ""'I}~ f"t"7. ,.I}It Tax Appeal Tribunal ,

3. Establishment
i:', l\l\oP**9'" .
f~1..t.A "'-oC"''''I}~ f"t"7. 1,I}It /hlW O~I\ 1) The Federal Tax Appeal Tribunal !herein after
i' referred to as "the Tribunal"/ is hereby established
u,.l}ltm-" OoPl}A f"7.mt./ t.ft.1 f;Fl\ f M
as an autonomous public body of the Federal
f"tm-.,:" 1l\m- f~1..(,.1A oP1..,P':" "'I1A Iflf
Government having its own legal personality.
i'*~".7..AII 2) The Tribunal shall be accountable to the Prime
I' f,.l}ltm- i'mt":" l\m:"I\,. "7.).1\:"';",.IfCiAI: Minister.
~. 'l'Ci oPP'tl f1.:" , 4. Head Office
i' fj-I}It,g. 'l'CioP~t',f1.:" "'.Jll\ "'1} Iflf ,.I}ltm- 1) The tribunal shall have its head office in Addis
.

o~ml\"m- Ob1ti: O"7Ci~m-9'" P'fi:'" :"C161itt: Ababa and it may have branch offices in other places
ta /f1..,.";f I\. If.;..:" ,.";fl\AII to be determined by the tribunal.
,.I}~m- ,:.I}A'Nt*oPOt hAA f"7.11m- fbAA 2) In the region where the tribunal is nQtesta,blished,the
I' Tax Appeal Tribunal' of the RegiGh, in accordance
oPl\i'.c;.(-C M-oC ""'I}~ f"t"7. "'itA ,.I}ltm-
with a delegation.given to it by the tribunal shall have
O"7.f"tmm- m-hACi oDlP~:" OfLU "'tp~ "',+ta i the additional power provided under Article 5 of this
fi'1. "11m- i'aJ."7t P'AtlJ1 ,.If t.'l'AII Proclamation.
~. ~I\D7 5.
Objective
f,.l}ltm- ~I\"7 1}l\P'AtIJ~ O"7.ml\.,m- ..,-oC 1\" o..,-oc The objective of the tribunal shall be to examine and
-
h4.f"";f O""'I}~ f"7.+Co- :"~;1'9'";f1 ODC9'"~ oPmf"t1 decide on appeals lodged by the tax payers against tax
,.IfCiAII
assessment made by the Authority.
6. Powers and Duties of the Tribunal
i' f,.l}ltm- P'AtlJ1Ci i'..,I}C
,.I}It f"7.h Any tribunal established in accordance with this
"71~m-9'" nlUJ "''';E- oPlPt.:" fi'**oP Proclamation shall have the following powers and duties:
i'f\-:" P'AtlJ1Ci i''''I}",:",.If';'';1'AI 1) to examine and decide on appeal case~ referred to it
i' nfLU "''l';E- ""+ta I/I/V/ oPlPt.:" f"7.oP';"l\:"1 pursuant to Article 1O(2)(a)of this Proclamation;
f""'I}~ ,..c;f"";f oPC9'"f: ,.mI\CiA= 2) to give order for the presentation of records or
,..c;,. l\oPmf"t1 "''''I}-o,,:'' 1l\m-1 documents to any person to appear and give infor-
I' f"'t.Ul\:"1
"71~m-9'" oP1I1-o m,.9'" f"t.,.(- ~1.Jl+C-ol\:"= mation necessary for the determination of a case
"71~m-9'" f"tm-+CP f07.mf+m-1 "71~m-19'" submitted to it;
. 3) to uphold, reduce, increase, or cancel apy assessment
"'I\LI\l. oPt.)f ~1.Jlf"t... 111Ai
r.' 11l\P'AtIJ~ "'1\i'I\AG::" f.,Ot.m-1 f..,-oC m-/tk
made by the Authority as well as give further
l\"7ta 1.:"f l\ oP.,.., 1\i l\ oPtJJ.oPC m,.9'" l\ oPlP1..11 consequential order necessary for the final dis-
,.";fl\AI' ~11.JLO-9'" l\,..c;" tt:~0I! i'10. Iflf
position of the case. However, the tribunal shall
state, in, its decision, the legal reasons for the
111"'-' :"()1I1I ,.f"ttIJAi Iflf9'" ,.l1ltm-. m-/tkm-1 reduction or cancellation of tax assessment made by
I\.f"t... f;Fl\n:"1 9'"h11:" nm-/tkm- "7I\LC ,.lfC the Authority;
.
n;1'AII 4) The tribunal shall serve parties to the dispute with a
!!. ,.l1ltm-.,f"tmm-1 m ,~ "'AI1~ l\i'h"'l1t m11f"f
copy of its decision.
~1.Jl1.CI\ I1.C;JAII
7. Meetings of the Tribunal
%. f,.l1ltm- fm-/tk "f"ttIJT plctt.}-
. 1) There shall be a quorum where three of the members
i' h1'l1ltm- "'111\:" ,..I\i: ""11'. 9'"Atti' ,.111t
of the tribunal are present at its meeting.
,. If CiA II 2) The tribunal shall decide on appeal cases by a
I' ,.l1ltm- n+t.o-l\:" f""'I1~ ,..c;f-";f 1\" n'(-9'"ta majority vote; in case of a tie, the chairperson shall
-oA6IiI.m-/tk ,.fttIJAII '(-9'"ta ~h-A n~h-A fi'hLl\ have a casting vote. .

~ 11.1f., f"t-o/to.m- m/t~ '(-9'"ta "'i t.'l'AII 3) Dissenting opinion of any member shall be stated in
r.' nv/t-n fi'l\f f,.l1ltm- "'I1A fV/t-n A".,i:1 the decision thereof.
nm-/tkm- 1f"ttt:t.AII 8. Organization of the Tribunal
~. f,.l1ltm- "'*9'" 1) The Tax Appeal Tribunal shall have:
(a) a President;
i' f"HIC ""'11~ f"t"7.,.l1ltm-I (b) members of the Tribunal;
V) T~JL.c;1:"i (c) secretariat and the necessary staff.
l\)f1'111\ "'111\:"=
2. The President of the tribunal shall be appointed by
- tit) taihL:" f1.:" ~Ci "'I\LI\1. flf~ lP"'i'7f"";fi
the Government.
"'i';";1' A II
9. Powers and Duties of the President of the Tribunal.
I' f,.l1ltm- T~JL.c;1:" OoP1..,P':" ,.l'''7AII
u. f,.l1ltm- T~JL.c;1:" P'AtlJ1Ci i'..,I1C The president of the tribunal shall have the following
f,.l1ltm- 'r~JL.c;1:" f"7.hi'f\-:" P'AtlJ1Ci i'..,l1t.:" powers and duties:
,.If';";1'AI
I' f,.l1ltm- T~JL.c;1:" noP1..,p':" ,.l'''7AII

. \
1A" lin:!!f~il J.~ '''-I:.}- ~il"" !ilf1!: ,\.,..
1.1.l,.A, );I&.}- .?tl.tIJ 4rTC
Federal Negarit Gazeta - No. 18 8thMarch, 2001 - Page 1469
,
Ii . f,.1) '\.0J0 l1-o"n. If'i f,1P t--A =
1) to preside over the tribunal;
Is "f,.I)'\.9I=6l1-o"o. f,l1f,II7AI "I)":""} f,""1:"A= 2) to assign members and designate tlie chairman for
each tribunal;
f.' 04..1..t--A l1.ii.A l1Cii.h ih.., oolPl:" f~/o.1:"} 3) to employ and administer employees of the
1Pt--.,.7f";f f,+1't--A= Ih.,..c;1:&.A=
secretariat in accordance with the Federal Civil
!h f,.I)'\.OJo"} qoo;J'ce 01::"'1 fFt-- TC>..,&.9" Service laws;
"H;J~""+CI)A= 4) to prepare and submit the annual work program and
.
~. ",,'1'\.0J0 0.,.4.+"0J0 n1::"'i fF&. Tc>..,t--9" budgetof the tribunal;
oolPl:" 1"}H-o m"'. '''C;JA= 5) to effect expenditure in accordance with the ap-
:;;. h",,,,,";f m1'i";f ;JC ODt"l" "'"}1-~.,.";f Il'~ proved work program and budget of the tribunal;
6) to represent the tribunal in all its dealings with third
,.1)'\.0J0"} f,mh"A=
parties; .
1:" ",.1)'\.0J0 "I)":" fDth4."OJo"} M1A Ihmh'i"A= 7) to cause the decision with respect to the allowance of
~. "~/0.1: Ft-- :"A1'tt:'i" Ootlh4.A.., oom"} the members of the tribunal;
FAfl1"}'i" "''''I)~"} Oh4.A "~/0.1: ;}"ksP";f'i 8) to delegate part of his powers and duties to other
1P&..,.?f";fOOJohA'i f,l1fl1A= officials and employees of the secretariat to the
extent necessary for the efficient work of the
iI' h" ,.1)'\.0J0 fFt-- h"}:"h.4>(&.OfqOO1: OOQ;1.l?i' secretariat;
mf,9" "h4.""l OIr~ "lit "m:""f, Dt~h:"~ ~TC:" 9) to submit, to the Prime Minister, annual and, where
''''CI)A== necessary, periodic report on the. activities of the
I' h",.I)'\.m- "I)":" tribunal.
Ii' hl"}.c;"}~ ,.I)q. "9"h:" "I)":" fDt'i~:" l1.1I'"}I 10. Members of the Tribunal
h"I)"1: ool1hA ""}1: l1-o"O.'i" hClI- OIl7f,'iCO:" 1) Each tribunal shall have five members, one chairman
"lit .,.h.,. fDtIP&. 9"h'-"A l1-O"'o. f,'i l'PA= and a deputy chairman who acts in the absence of the
g. ,.1)q.0J0 h"}"'~ ol.,.l1-o fDtmh~ "I)":" chairman.
filii. 'i~:" l1.11'"}=f.,.ml1f, "1),,1: <k'l'C'i fDtmh 2) The tribunal shall have members represented by the
~n:" FCq:,. 00000~1 f,ml1'iA= business community. However, the numbers of
representatives and the procedure for representation
f.' ftLtJ ""}+~ "}o-h ~"}.,.~ (g) h"}""'mO+ 1I''i shall be regulated by a directive.
",,,,,";f "I)":" 0,.1)'\.0J0 T~tL.c;"}:,. ":"t--n.~:"
3) Without prejudice to the provisions of Sub-Article
ooo"}..,F:" f,1iIl7~I (2) of this Article, the other members of the tribunal
!!. f,.I)'\.m- "I)":" f"1A"''''':'' Hoo"} ,,&.:" qoo:" shall be appointed by the government upon the
f,1I''i''A==1f'i9" 117"}~m.9" f1-l)q, "I)A ".,.,g,II7~ recommendation of the president.
"}1: f" 1A.., "".-,. Hoo"} t\. 00 l'" m wr t\.1i9" 4) The terms of office of the members of the tribunal
" shall be four years. Any member may, however, be
f,1-"A==
re-.elected or reappointed for one additional term of
Iii' f,.l)q.m- l1-o",o. FAfl1"}'i "''''I)C
office.
f,. I)'\.0J0 l1-o" 0. I
ff,Dll)~ hChc ODtl11170:" m:":" nl1-o"'n.~:" 11. Powers and Duties of the Chainnan of the the Tribunal.
Ii'
f,OO&.A=F~ FCq:,. oomO<k"} .e.~fl1mt--A= The chairman of the Tribunal shall;
g. 0.4>",.I)'\. fDtItf- mf,9" Om-"'~m-h1' fDtOOtl1n- 1) preside over the tax appeal hearing; ensure the
observance of order of the proceedings;
f.4'A mf,9" f~m.+- hChc>";f Il'~ nDt11) ooltJT 2) ensure that all verbal and written statements of the
0J0"}'i 00 tI;J 1:;J'TOJo"} Il;J..,fl1 A == proceedings are properly kept and recorded in
Ig. h" ,.I)ttm' ~ih4.:" 0.:" minutes and decisions.
12. Secretariat of the Tirbunal
Ii' f~ih4.:" 0.1: "'m~~:" "T~tL.c;"}1: f,1I''iA== 1) The secretariat shall be accountable to the
g. ~ih4.:" 0.1:1
president.
u) I)I\FAfl1't- Ih"'''I\~TOJo"} f..,-oC OJo"'~sP";f
2) The secretariat shall;
n 00 .4' m9" n 1111. +C n- f,Dl I)7f";f OtLtJ ih.., (a) accept appeals lodged against the tax assess-
f,.., I)~ 117:"l-o f"'oo" h 1::" 1l'~;J' sP"1"- ment made by the Authority, after having
h"
.,.o:t.A.,.OJo oo:"l I)TOJo"} 0Il7l;J1'1' f,+ O"A = ascertained that the conditions required for the
,,) OtLtJ ""}+~ "}o-h ""}+~ g(U) f"'+O"TOJo"} making of an appeal set by this Proclamation
f,"'I)7f";f 0(11):" f F &. +'1:" OJoh1' ",.1)q.0J0 are satisfied;
(b) refer appeals accepted in accordance with
f,oo t--A =
Sub- Article (2)(a) of this Article within seven
f,. I)'\.0J0"} 0J0"~sP";f'i l1~Jl.";f f,m -0.4'A = working days to the tribunal;
"')
,. I)'\.0J0 h 4." "l 0J0"} "h.,..c; "t-- ce 1: ;J tt: (c) keep the tribunal's decision and documents
"f,l1fl1A= " and also provide the administrative support
00) h,.I)q.OJo T ~tL.c;"}:" fDtoo~,,:""} ",,,,,";f necessary to the tribunal;
(d) perform such other duties as may be assigned
"''''I)C'"f Ih'iOJo'i"A== by the president.
If.' 01::" 13. Budget. .
,.1)q.0J0 n4..~&'~ oo"}..,F:" 01111.001.-01\:"01::" f,.,..c; The budget of the tribunal shall be allocated by the
"t--A== Federal Government.
I!!' f'L PI-0 00 tl..,-o :,. 14. Books of Account
,.1) JbOJof.,.o:t. ~'i :"h h" ~ f II''t- f'L PI-o ootJ..,-o:" 1) The tribunal shall keep complete and accurate book
Ii' of accounts.
f,f,tIA==
 No. 18 81bMarch,2001 - Page 1470
1A' liitifCt U.~A ~:Jt'."" ;J11"1 "'1'C J.~ ft)1:"" ti +,Iif2r ,.,.. Federal Negarit Gazeta -
I' f.,."'\om- t.,-o OCP'im-JaJl"'C m,," ~C~ O"7.m 2) The account of the tribunal shall be audited annually by
hAm- JaJl.,.C O'~OD-f: f,ODI.OD6-/;\11
the Auditor General or by auditors designated by him.
.

h fi:/;\ V'(\-1- PART TIiREE

(\A "..,...~ Appeals
1~. "..,...~ A"':"I.-o OD".7."-1-(\"A'" Tm- o-~;J- 9'"f 15. Conditions Required for the Making of an Appeal
i' "'AP' /;\II)~ ,(\.,." A.t.m-') ,..,-OC aN"1~ OOD:J> m,.
1) Appeals against the tax assessment by the
f"7."'C-o f""''''~ "'OD/;\h:F O~,h.lj: If'i o.,'}(\
Authority shall be made in writing and be submit-
.
OV'h-1- ~:(9'"f OD~I.-o "tiCO;J-/;\:1 ted in, at least, three copies.
I' ..,-oc h4-f""f "..,...~ A"'~l.o.' n"'}"'~ Ii ,.,.m 2) It shall be a condition to the appeal that appellants
.Um-1.Jt. h"'A4- 04.-1-,v't.,.cnm- "..,...~ ODh.t.:F shall, before the end of the period prescribed in
hrLL' n;J-:f ''''ODAh.,.m-') 1'}fI-o "'AP'/;\II)~ fI'}t:' Article 14 thereof, deposit with the Authority the
"'(\'11 "A"'Tm-I following amount:
0) O"'AP'/;\II)~ h.,.m",.,m- ..,1IC t.,11 "" (a) an amount equal to seventy-five percent
(75%) of the tax assessed by the Authority; or
q~ TC...'}-1- ( ""(\-1- nOD.f)m,," (b) an amount equal to seventy-five percent
A) O"..,...~...- "'A.t.m-,..,1IC flOD'}'ODQ;}, (75%) of the tax assessed on the appellant's
""
I.ifm- ..,-oC ;J-(\f1 h.,.m",,, m- /;\h "" income for the last preceding year with respect
G'~ TC...'}-1-( ""(\-1- OOD"'):OOD ,..,..,-1- to which final and conclusive assessment has
'''7.h.t.Am- 1'}fI-o hflU n"" O"'m",,,,m- been made. The amount which shall be de-
o-~;J- "";J-"'1I1I~"'~ 'If.,m- oct .,m-II posited is which ever of the above amount is
th) 'flU" '}+~ '}0-(\ "'}...~ (I)(A) t:''};J1. the lesser;
(c) Notwithstanding the provisions of Sub-Article
0.'iC": OOD ''ir '''7.h.t.Am- 1'}fl1I : ..,1IC (2)(b) of this Article, the amount which shall
h4-- ...(\;J-m+m-..,-oC f"7.h.t./;\O-1-10. "" be deposited shall in no case be lower than the
A.h.t./;\ h"7.1 'lm- ..,1IC O"''iTm-IJ'' amount of the tax payable by the tax payer on
"h'},-1- "'.,(\ 'AO-1-"11 income declared by him;
OD) ..,1IC h4-- ..,-OC ~'}Jlhfi:/;\ ''''m,.,.m- AOfJ (d) Where the tax payer is assesse~ for the first
OD OD,..,. '''7. h.t.Aat- time, the amount to be deposited shall be at
1. 1,' 1.1t ""If'} A
1'}fI-o o.,'}(\ o.,'}(\ ...(\;J-m.,.m- 100m- least the amount of tax payable on income
"" declared by him, or if the tax payer has made
A.h.t./;\ '''7.1'''W-'} ..,-OC m",. '100m-'}
no declaration, an amount equal to fifty
'" (\;J-mct' """'1. ~ ') 1.If., ~ '}Jl hlj:/;\ h.,. percent (50%) of the tax assessed by the
mf+m- ..,"'~'} (2 TC...'}-1-) A"'AP'/;\II))- Authority;
ODh.t./;\ "AO-1-:: (e) Notwithstanding the above provisions, it shall
IP) hflU ''''ODAh-l:-1- f.-'};J1.9'"f 0.'i?,. be a condition to the making of an appeal that
"" ;J-h(\ "tp~ ck'1'C :!~jit~ the appellant shall deposit an amount equal to
o1i'~'i hoh"""
(~'}1..,.ifif Am-) ODIPI.-1-.,.m(\'i OTm,"'m- fifty percent (50%) of the tax assessed in
I accordance with the Sales and Excise Tax
;J-h (\ A"7."'COm- ".., 'l ~ A'l AP' /;\ 11))-
"" ,..,. 1'} fl1I h Tm"," m- ;J-h (\ Proclamation No. 68/1993 (as amended).
'''7. h.t.Am- 'OD
h2 TC...'}-1-(0,.., OOD"')"'.,(\ 'AO-1-"11 16. Period of Appeal
"..,...~ ''''~l.o.'1.1t 1) An appeal must be made within thirty (30) days
II' from the date of delivery of the notification of the
,..,11? m-"~ ",(\;J-mct'
i' "..,...~ "'~1.1I '''7.:FAm- tax assessment to the tax payer.
A..,-oC h 4-- h"''''m 0-1- .,.'} '}(\.,. "',, ., .,.') 2) Where a tax payer fails to appeal within the period
.,m-II "
m-(\ '1' prescribed in Sub Article (1) ofthis Article, or fails
I' ..,-OC h4-- OflU "'}.,.~ '}O-(\ "'}.,.~ (i) OTODA to deposit, or pay the amounts referred to in Article
h.,.m-1.1t m-(\'1'"",,,,j.') ta""'l.n m,," hflU "" 13 hereof, the tax assessment made by the
o,,'}+~ I~ 'TODAh.,.m-'} "'(\,..,. "'''''11 m,," Authority shall be considered as final, conclusive,
hfi:/;\ ,+1. ~'}1.If ., 0... AP' /;\II) ~
,.,. m... ., m- and immediately enforceable.
""
..,1IC -1-hhA~'i 'ODQ;},l.ifIf'i mJl1m-~ "'.f.~"7. 17. Appeal from the Decision of the Tribunal
"If'i /;\II 1) Where the Authority or the tax payer dissatisfied
I~. -0., '\om-0"7."''1' m-" ~ "" "..,... ~ (\ A'" :"1.11
with the decision of the tribunal on the ground that
'lAP'/;\II)~ m,," ..,1IC h4-" 1-'l'\om-''''mm- m-"~ it is erroneous on any matter of law, either party
i' may, within thirty (30) days from the date of
;b.., ., h If.,.,.~" -I: :"c ~ '} 1. If
.,

"" OD"" '''''''1 delivery of notification of said decision, appeal to

1-'l '\om- m-" ~ h"'m -1- ...'} " '}(\.,. n..." " "''1-1-
m-(\'1' "",,,,j.') A~Yo/'./;\ hfi:T~ lj:jo.-1-",:"1.11
"'iCO;J-/;\11
II' OflU "'}.,.~ '}O-(\ "1"'~ (i) ODIPI.-1-"..,...j.
''''l.nA-1- fi:Ct:' n.-1-O;b.., 1.1f.- ,.,..,.,m-'} hchc
nODODCODC';b'" (\UT-1- 'An-1- If'i ta11m-
,.,."".,.m-') ';b'" .,.~" ":J>'}'" m-"~m-'} AV-A-I:
m1'i"f o",,,m:" A.,.'l'\om-"OD/;\...tp/;\::
the Federal High Court.
2) Where the court of appeal, to which the appeal is
taken pursuant to Sub Article (1) of this Article,
after examining the appeal, has found out that the
decision of the tribunal contains error or any matter
of law, it shall, determine on any question of law
that arise, notify its decision to the parties, and
return the case to the tribunal.
.,~. liif..if(:'ji ~Yo~.l\ ~;J~"':/.nLIfJ~1'C I~ fIN:'}' fiDei>.,:;:ilnr ,.,..
Fede~al,Negarit Gazeta - No. 18 81hMarch,2001- Page 1471

r.' lj:C.(- 11.1: O"7'i:r:w-9'" V-~:J- V..,lIC .+OO'iW-' 3) I',The court of appeal, in no case may enter into the
hhooAh.,. OJ-"~ oohm+ hf,";(-A9::. merits of the assessment.
!!. V~y"'~.A ht;:",~ lj:C~ 11.+ n(amOJ- at"~ "f, 4) An appeal made from the decision of the Federal
V"7-"'ClI f,"'I1~ lj:111.1:nf,"'I1~ 'H-oo"h-f'W- ~~f, I High Court shall be confined to the points considered
"f, 11;(.f.,.t.p(a~ f,1T'iA:: . ~y the samecourt.
i:t.
~~ W.,,~ h~.~~9'" 18li Execution l'foceedings
h" I . I) Any appeal made on the decision of the Tribunal
li' n1~1I'tOJ- O+(am W.,,~ "f, f"7. "'ClI f,"IIJ~ f~1I
'tW., OJ-"~ h~.~~9'" h'''''.w~9:: may not prohibit the execution of the decision.
2) Where the assessed amount is altered as a con-
I' f"'l1",- ..,9'"+ nootJ.1.~ifw. fr,:t.(. 11.+ W.,,~ sequence 'of the decision of the highest court of apeal
OOIP~:'- f+ifif" Wf,9'" f,,,,,wm ~'~IT~=
to which an appeal is taken:
V) h"7.1I1W' n"f, "",IC "'hr,:"" ~'~IT~ (a) any amount over paid shall be immediately
n.,.U."7~ f+hL"w''''''''IC h4.'- w.ct'w'~ . refunded to the tax payer; or
f,oo""A= (b) any balance due shall be immediately paid by
,,) h4-.'- oohLA h"7.1'IW' n:J-T ..,lIC the tax payer.
~C
ht;:"" ~'~IT~ +tJ.1."7~w" 1'"11 w.ct'OJ-~
f,ht;:"A:: PART FOUR
Miscellaneous Provisions
hlj:A h~:'-
19. Duty to Cooperate
A'- A '- ~, ;J1.1"";(- Any person shall have the duty to cooperate with the
Ii' foo+IIOC "'Y.,.:J- tribunal in the implementation of this Proclamation.
.
"7'~W-9'" (aW. f,tJ' h"';Eo O"7hL~9'" ~1~ h..,lIC
f,"'I1~ (a"7. ~1I't ;JC foo+llnC "'y"':r h"n+:: 20 . Transitory Provisions
1) Appeals pending against the tax assessed by the
~. foo7f;J1~.f ~';J1.
Authority, prior to the coming into' force of this
lie f,tJ h"';Eo hoow'lIJ1: o~.+ OIl"P'AIIJ~ n+w(a~
..,lIC oo~i'f O..,lIC f,"'I1~ 1~1I'tnoo:J-f+ "f, ,~ Proclamation, shall be heard by the tribunal es-
tablished pursuant to this Proclamation;
1~~r-";(~OfltJ h"';Eo OOlPl.+ n'NI:*oow. ~II"" 2) Previously decided cases are regarded as decisions
f,:J- ,~:: taken by the tribunal established in accordance with
I' W.,,~ f+(amIlTW' ~~r-";(- OILtJ h"';Eo OOlPl.+ this Proclamation.
O+**ooOJ- ~1I't ",~."(am- W'''~1''T f,",m~~u
21. Inapplicable Laws
~li' +L~"7.~+ f"'''TW' ih1T 1) The provisions of Article 49 through 61 (inclusive)
li' h"7'iTW'9'" 10. ..,lIC h""7hh~.A fWIIJOJ- h"';Eo of the Income Tax Proclamation No. 173/61 (as
chlf'C lifqr./2r. ("'~+ifi'f"w.) hh''''R" ~i "hh amended); and
h''''R" :Eli (QJ.9'"C"),,,~:,- '(-';J1.1"T =~'i 2) All laws or regulations inconsistent with this
I' f,tJ' h"';Eo f"7.'+l.~ "7'i:r:OJ-9'"ih1T wf,9'" ~'(1T Proclamation shall not apply to matters covered
OtLtJ h"';Eo w'hlf' f+7f~.~ 1-~f'T' n+oo"h+ herein.
.,. ~-~ "7. ~ + hf,1f ~:r:W'9'"::
22. Effective Date
~I' h"'~ f"7.0'i0+ 1.", This Proclamation shall enter into force as of the 8thday
.f,tJ h"';Eo hft"t-t+ tti .,., Iiif~r ~'9'". 1.9'"r: f~'i
of March, 2001.
f,1T'iA::
h.cth hOIl ft"t-t+ ~ii +, Iiif~r. ~'9'" Done at Addis Ababa, this 81hday of March, 2~ 1.

NEGASO GIDADA (DR.)

'.Ic ~;J~1.~~ PRESIDENT OF THE FEDERAL
fh.+r-k, ~y"'~."ce .ctlfDh~.lt.'ce DEMOCRATIC REPUBLIC OF ETHIOPIA
~T"I"-h T&"L~':'-

oflcn~ M,. """"'.f ~c~'}' ;f""oo

~ERHANENA SELAM PRINTING ENTERPRISI